{"id":2634,"date":"2018-10-22T06:29:00","date_gmt":"2018-10-22T06:29:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-jis-foundation-2018-89-taxmann-com-226-cal-hc-editorial-slp-of-revenue-is-admitted-pcit-v-jis-foundation-2018-257-taxman-261-96-taxmann-com-257-sc-257-taxman-553-96-taxmann-c\/"},"modified":"2018-10-22T06:29:00","modified_gmt":"2018-10-22T06:29:00","slug":"pcit-v-jis-foundation-2018-89-taxmann-com-226-cal-hc-editorial-slp-of-revenue-is-admitted-pcit-v-jis-foundation-2018-257-taxman-261-96-taxmann-com-257-sc-257-taxman-553-96-taxmann-c","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jis-foundation-2018-89-taxmann-com-226-cal-hc-editorial-slp-of-revenue-is-admitted-pcit-v-jis-foundation-2018-257-taxman-261-96-taxmann-com-257-sc-257-taxman-553-96-taxmann-c\/","title":{"rendered":"PCIT v. JIS Foundation (2018) 89 taxmann.com 226 (Cal) (HC) Editorial: SLP of revenue is admitted ; PCIT v. JIS Foundation (2018) 257 Taxman 261 \/ 96 taxmann.com 257 (SC)\/257  Taxman 553 \/96 taxmann.com 611 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;provision empowering cancellation of registration of trust granted under section 12A was brought in by sub-section (3) of section 12AA by Finance Act, 2010, with effect from 1-6-2010, and, thus, at time of initiation of proceedings for cancellation of registration in year 2008, Commissioner did not have such a power in terms of sub-section (3) of section 12AA and, consequently, the\u00a0 order was\u00a0 set aside<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- At time of initiation of proceedings for cancellation of registration in year 2008, Commissioner did not have such a power in terms of sub-section (3) of section 12AA and,  accordingly the order was to be set aside [ S.12A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2634","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Gu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2634"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2634\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}